36As regards the purpose, according to settled case‑law, the objective of the European Union legislation on customs valuation is to introduce a fair, uniform and neutral system excluding the use of arbitrary or fictitious customs values (Case C-11/89 Unifert [1990] ECR I-2275, paragraph 35; Case C-15/99 Sommer [2000] ECR I-8989, paragraph 25; and Case C-306/04 Compaq Computer International Corporation [2006] ECR I-10991, paragraph 30).
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